Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 286 - CESTAT CHENNAIDenial of CENVAT Credit - contractor provided the services in the premises of Thermal Power Station and the Operation and Maintenance service were rendered to the Thermal Power Station for collecting Dry Fly Ash, which has no relation to the manufacturing activity of cement - Held that:- Prime facie, it is not clear whether the Fly Ash Handling System installed in the Thermal Power Station is the applicant's property. The case laws relied upon by the applicant are not applicable in the facts and circumstances of the present case. In view of that, we direct the applicant to make a pre-deposit of ₹ 15,00,000 within a period of eight weeks. Upon deposit of the said amount, pre-deposit of the balance amount of tax along with interest and penalty is waived and stay recovery thereof till the disposal of the appeal. - Partial stay granted.
|